PA State Aviation Taxes
Courtesy of National Business Aviation Association
Sales and Use Tax
Tax Rate
Rate |
Reference |
6.00% (plus local tax in some jurisdictions) See Note 1 |
|
Exemption for helicopters |
Exemptions
Exemption |
Available? |
Reference |
Fly-Away |
No 2 |
|
Purchase for Resale (Inventory) |
Yes 3 |
|
Purchase for Resale (Lease) |
Yes |
|
Commercial Operations |
Limited 4 |
|
Casual/Occasional/Isolated Sale |
No |
|
Transfers to a Related Party |
Limited 5 |
|
Special Use Tax Rules/Exemptions |
|
|
|
61 Pa. Code 31.3(4); 61 Pa. Code 58.8(c)(3); 61 Pa. Code 31.3(19) |
|
|
Yes 8 |
61 Pa. Code 31.3(4)(i); 61 Pa. Code 31.7(d)(3); 61 Pa. Code 58.8(c)(3)(ii) |
|
Limited 9 |
|
|
No |
N/A |
|
No |
|
Trade-In Credit |
Yes 10 |
|
Lease Payments (lease with crew) |
No |
|
Lease Payments (lease without crew) |
Yes |
|
Repair Parts |
Yes |
|
Repair Labor |
Yes |
|
Fabrication Parts and Labor |
Limited |
FUEL TAXES
Jet Fuel
-
Excise Tax: .016/gal
-
Sales Tax: N/A
-
Exemptions/Refunds: N/A
-
References: 74 Pa C.S. §6131(b); Fuels Tax Rates
-
Excise Tax: .055/gal
-
Sales Tax: N/A
-
Exemptions/Refunds: N/A
-
References: 74 Pa C.S. §6121(b); Fuels Tax Rates
Aviation Gasoline Tax
-
Excise Tax: .055/gal
-
Sales Tax: N/A
-
Exemptions/Refunds: N/A
References: 74 Pa C.S. §6121(b); Fuels Tax Rates
AIRCRAFT REGISTRATION FEES
-
No aircraft registration fees in Pennsylvania
PERSONAL PROPERTY TAX
-
No personal property tax in Pennsylvania
Notes
1 1% local tax is added to purchases made in Allegheny County, and 2% local tax is added to purchases made in Philadelphia.
2 No sales tax will apply if the property is sold, leased or serviced within Pennsylvania and the vendor, lessor or serviceperson is obligated to deliver it to a point outside of Pennsylvania
3 A Purchaser must establish that property is to be resold - Any use or consumption or disposition in a manner other than by resale will give rise to tax.
4 While providing that the purchase or use by a common carrier of property or services performed thereon to be predominantly used directly in delivering or rendering of a public utility is exempt from tax – the definition of common carrier - public utility excludes an independent contractor who reserves the right to refuse to serve any person at his discretion and the right and power to fix his rates or charges by individual contract with the person with whom he contracts.
5 Transfer between the parent corporation and wholly owned subsidiary is a taxable transfer unless such transfer is the result of a corporate merger or consolidation under the Business Corporation Law (15 Pa C.S. §§1001-2914).
6 Limited to tangible personal property used but not consumed in Pennsylvania if purchased outside of Pennsylvania and brought into Pennsylvania for a period by a nonresident vacationer or tourist.
7 Limited to the property upon which work or services are performed for the sole purpose of transporting the property in interstate commerce to a destination outside of Pennsylvania for exclusive use outside of Pennsylvania.
8 Limited to tangible personal property used but not consumed in Pennsylvania if purchased outside of Pennsylvania and brought into Pennsylvania by a nonresident for temporary use not to exceed 7 days.
9 If the purchase out of State is made 6 months or longer prior to first taxable use in Pennsylvania, then can base tax on the fair market value of the property at the time of its first use in Pennsylvania rather than on its original purchase price. Must file Form PA-3 within 1 year from the date the return for the taxable use is due.
10 Trade-in must occur at the same time as the sale.